Finding 386334 (2023-001)

Material Weakness
Requirement
AB
Questioned Costs
-
Year
2023
Accepted
2024-03-27
Audit: 298711
Organization: Grand Valley State University (MI)

AI Summary

  • Core Issue: The University failed to complete timely reviews of effort certifications for salaries and wages across multiple federal programs.
  • Impacted Requirements: Compliance with 2 CFR 200.430(i) and the University’s own policy on effort reporting.
  • Recommended Follow-Up: Implement procedures to ensure timely reviews and approvals of effort certifications, supported by new grant management software.

Finding Text

Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster (R&D), Small Business Development Centers (SBDC), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award Identification Number and Year - R&D - All ALN's SBDC - SBAHQ21B0057, SBAHQ22B0059, SBAOEDSB230049, SBAHQ20C0031 ELC - NU50CK000510 Pass through Entity - R&D - Various SBDC - None ELC - Michigan Department of Health and Human Services and Kent County Health Department Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - As outlined in 2 CFR 200.430(i), salaries and wages must be based on records that accurately reflect the work performed including complying with established accounting policies and practices of the University. Per the University's policy, effort reports are to be certified by an individual or a person with suitable means of verification (the principal investigator, department chair or Dean) of the work performed approximately 30 days after each reporting period. Condition - Of the 10 employees included within the hourly payroll expenditure sample selected for testing in the Research and Development Cluster, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 10 employees. Of the 14 employees included within the hourly payroll expenditure sample selected for testing in the Small Business Development grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for 7 employees. Of the 8 employees included within the hourly payroll expenditure sample selected for testing in the Epidemiology and Laboratory Capacity for Infectious Diseases grants, the University did not complete a full, executed review of the effort certifications within the time period as outlined in the policy for all 8 employees. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - In the samples mentioned above, the University ultimately completed review of the effort certifications to support salaries and wages were allowable, however, 25 of the total 32 employees tested in these three programs were not reviewed timely. Cause and Effect - The University did not follow its policy to ensure that time and efforts were being reviewed and approved in a timely manner. Recommendation - We recommend the University maintain a procedure and control in place to ensure that, upon each reporting period, the University reviews and approves effort certifications as outlined in its policy. Views of Responsible Officials and Corrective Action Plan - Management agrees. The University implemented a new grant management software that will provide greater functionality to complete the effort certification process within the time requirements as identified in the University's Time and Effort Reporting policy.

Categories

Allowable Costs / Cost Principles Material Weakness Reporting

Other Findings in this Audit

  • 386320 2023-002
    Material Weakness
  • 386321 2023-001
    Material Weakness
  • 386322 2023-001
    Material Weakness
  • 386323 2023-001
    Material Weakness
  • 386324 2023-001
    Material Weakness
  • 386325 2023-001
    Material Weakness
  • 386326 2023-001
    Material Weakness
  • 386327 2023-001
    Material Weakness
  • 386328 2023-001
    Material Weakness
  • 386329 2023-001
    Material Weakness
  • 386330 2023-001
    Material Weakness
  • 386331 2023-001
    Material Weakness
  • 386332 2023-001
    Material Weakness
  • 386333 2023-001
    Material Weakness
  • 386335 2023-001
    Material Weakness
  • 386336 2023-001
    Material Weakness
  • 386337 2023-001
    Material Weakness
  • 386338 2023-001
    Material Weakness
  • 386339 2023-001
    Material Weakness
  • 386340 2023-001
    Material Weakness
  • 386341 2023-001
    Material Weakness
  • 386342 2023-001
    Material Weakness
  • 386343 2023-001
    Material Weakness
  • 386344 2023-001
    Material Weakness
  • 386345 2023-001
    Material Weakness
  • 386346 2023-001
    Material Weakness
  • 386347 2023-001
    Material Weakness
  • 386348 2023-001
    Material Weakness
  • 386349 2023-001
    Material Weakness
  • 386350 2023-001
    Material Weakness
  • 386351 2023-001
    Material Weakness
  • 386352 2023-001
    Material Weakness
  • 386353 2023-001
    Material Weakness
  • 386354 2023-001
    Material Weakness
  • 386355 2023-001
    Material Weakness
  • 386356 2023-001
    Material Weakness
  • 386357 2023-001
    Material Weakness
  • 386358 2023-001
    Material Weakness
  • 386359 2023-001
    Material Weakness
  • 386360 2023-001
    Material Weakness
  • 386361 2023-001
    Material Weakness
  • 386362 2023-001
    Material Weakness
  • 386363 2023-001
    Material Weakness
  • 386364 2023-001
    Material Weakness
  • 386365 2023-001
    Material Weakness
  • 386366 2023-001
    Material Weakness
  • 386367 2023-001
    Material Weakness
  • 386368 2023-001
    Material Weakness
  • 386369 2023-001
    Material Weakness
  • 386370 2023-001
    Material Weakness
  • 386371 2023-001
    Material Weakness
  • 386372 2023-001
    Material Weakness
  • 386373 2023-001
    Material Weakness
  • 386374 2023-001
    Material Weakness
  • 386375 2023-001
    Material Weakness
  • 386376 2023-001
    Material Weakness
  • 386377 2023-001
    Material Weakness
  • 386378 2023-001
    Material Weakness
  • 386379 2023-001
    Material Weakness
  • 386380 2023-001
    Material Weakness
  • 386381 2023-001
    Material Weakness
  • 386382 2023-001
    Material Weakness
  • 386383 2023-001
    Material Weakness
  • 386384 2023-001
    Material Weakness
  • 386385 2023-001
    Material Weakness
  • 962762 2023-002
    Material Weakness
  • 962763 2023-001
    Material Weakness
  • 962764 2023-001
    Material Weakness
  • 962765 2023-001
    Material Weakness
  • 962766 2023-001
    Material Weakness
  • 962767 2023-001
    Material Weakness
  • 962768 2023-001
    Material Weakness
  • 962769 2023-001
    Material Weakness
  • 962770 2023-001
    Material Weakness
  • 962771 2023-001
    Material Weakness
  • 962772 2023-001
    Material Weakness
  • 962773 2023-001
    Material Weakness
  • 962774 2023-001
    Material Weakness
  • 962775 2023-001
    Material Weakness
  • 962776 2023-001
    Material Weakness
  • 962777 2023-001
    Material Weakness
  • 962778 2023-001
    Material Weakness
  • 962779 2023-001
    Material Weakness
  • 962780 2023-001
    Material Weakness
  • 962781 2023-001
    Material Weakness
  • 962782 2023-001
    Material Weakness
  • 962783 2023-001
    Material Weakness
  • 962784 2023-001
    Material Weakness
  • 962785 2023-001
    Material Weakness
  • 962786 2023-001
    Material Weakness
  • 962787 2023-001
    Material Weakness
  • 962788 2023-001
    Material Weakness
  • 962789 2023-001
    Material Weakness
  • 962790 2023-001
    Material Weakness
  • 962791 2023-001
    Material Weakness
  • 962792 2023-001
    Material Weakness
  • 962793 2023-001
    Material Weakness
  • 962794 2023-001
    Material Weakness
  • 962795 2023-001
    Material Weakness
  • 962796 2023-001
    Material Weakness
  • 962797 2023-001
    Material Weakness
  • 962798 2023-001
    Material Weakness
  • 962799 2023-001
    Material Weakness
  • 962800 2023-001
    Material Weakness
  • 962801 2023-001
    Material Weakness
  • 962802 2023-001
    Material Weakness
  • 962803 2023-001
    Material Weakness
  • 962804 2023-001
    Material Weakness
  • 962805 2023-001
    Material Weakness
  • 962806 2023-001
    Material Weakness
  • 962807 2023-001
    Material Weakness
  • 962808 2023-001
    Material Weakness
  • 962809 2023-001
    Material Weakness
  • 962810 2023-001
    Material Weakness
  • 962811 2023-001
    Material Weakness
  • 962812 2023-001
    Material Weakness
  • 962813 2023-001
    Material Weakness
  • 962814 2023-001
    Material Weakness
  • 962815 2023-001
    Material Weakness
  • 962816 2023-001
    Material Weakness
  • 962817 2023-001
    Material Weakness
  • 962818 2023-001
    Material Weakness
  • 962819 2023-001
    Material Weakness
  • 962820 2023-001
    Material Weakness
  • 962821 2023-001
    Material Weakness
  • 962822 2023-001
    Material Weakness
  • 962823 2023-001
    Material Weakness
  • 962824 2023-001
    Material Weakness
  • 962825 2023-001
    Material Weakness
  • 962826 2023-001
    Material Weakness
  • 962827 2023-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $127.04M
84.063 Federal Pell Grant Program $24.94M
84.038 Federal Perkins Loan Program $2.16M
84.007 Federal Supplemental Educational Opportunity Grants $1.17M
84.033 Federal Work-Study Program $1.14M
84.027 Special Education_grants to States $1.08M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $974,349
93.247 Advanced Nursing Education Grant Program $623,874
84.116 Fund for the Improvement of Postsecondary Education $513,945
93.178 Nursing Workforce Diversity $502,363
84.217 Trio_mcnair Post-Baccalaureate Achievement $385,177
93.866 Aging Research $384,059
59.037 Small Business Development Centers $364,388
84.044 Trio_talent Search $349,737
93.359 Nurse Education, Practice Quality and Retention Grants $346,364
84.042 Trio_student Support Services $286,050
84.066 Trio_educational Opportunity Centers $265,525
84.365 English Language Acquisition State Grants $255,585
93.364 Nursing Student Loans $229,332
84.215 Fund for the Improvement of Education $228,839
97.036 Covid-19 - Disaster Grants - Public Assistance (presidentially Declared Disasters) $207,426
84.047 Trio_upward Bound $174,272
14.218 Community Development Block Grants/entitlement Grants $132,976
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $125,749
93.859 Biomedical Research and Research Training $116,129
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $112,902
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $89,654
12.903 Gencyber Grants Program $70,094
21.027 Coronavirus State and Local Fiscal Recovery Funds $62,365
15.657 Endangered Species Conservation Ð Recovery Implementation Funds $59,046
93.310 Trans-Nih Research Support $51,067
11.432 National Oceanic and Atmospheric Administration (noaa) Cooperative Institutes $47,326
84.206 Javits Gifted and Talented Students Education $46,528
47.075 Social, Behavioral, and Economic Sciences $38,209
15.608 Fish and Wildlife Management Assistance $26,442
94.021 Volunteer Generation Fund $22,924
12.901 Mathematical Sciences Grants Program $20,373
66.469 Great Lakes Program $18,570
93.865 Child Health and Human Development Extramural Research $15,901
10.608 Food for Education $15,265
47.049 Mathematical and Physical Sciences $10,560
42.010 Teaching with Primary Sources $10,392
45.024 Promotion of the Arts_grants to Organizations and Individuals $8,773
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $8,671
15.662 Great Lakes Restoration $8,218
64.027 Post-9/11 Veterans Educational Assistance $8,032
11.463 Habitat Conservation $7,658
47.074 Biological Sciences $6,982
15.634 State Wildlife Grants $6,471
59.058 Federal and State Technology Partnership Program $6,248
66.472 Beach Monitoring and Notification Program Implementation Grants $6,188
93.113 Environmental Health $6,083
93.855 Allergy, Immunology and Transplantation Research $5,779
66.454 Water Quality Management Planning $4,516
10.934 Feral Swine Eradication and Control Pilot Program (c, Z) $4,074
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $3,812
47.076 Education and Human Resources $2,307
11.429 Marine Sanctuary Program $2,107
43.001 Science $1,221
47.050 Geosciences $813
15.808 U.s. Geological Survey_ Research and Data Collection $-604